At September 30, 2025, the accounts of Greensboro Medical Center (GMC) include the following: Accounts Receivable Allowance for Bad Debts (credit balance) During the last quarter of 2025GMCcompleted the following selected transactions: View the transactions. Read the requirements. Requirement 1. Journalize the transactions (omit explanations). Open T-accounts for Accounts Receivable and Allowance for Bad Debts using the September 30, 2025 balances. Post the transactions to the two T-accounts. Begin by journalizing the transactions. (Record debits first, then credits. Exclude explanations from journal entries.) Sales on account, $650,000. Ignore Cost of Goods Sold. Date $ 145,000 3,500 2025 Dec. 31 Accounts Debit Credit

Transactions - Sales on account, $650,000 Ignore Cost of Goods Sold. - Collections on account, $627,400 - Wrote off accounts receivable as uncollectible: Raintree Co,$1,300; Orangeburg Co., $900; and Paloma, Inc., $700. - Recorded bad debts expense based on the aging of accounts receivable, as follows: Requirements 1. Journalize the transactions (omit explanations). Open T-accounts for Accounts Receivable and Allowance for Bad Debts using the September 30,2025 balances. Post the transactions to the two T-accounts. 2. Show how Greensboro Medical Center should report net accounts receivable on its December 31, 2025, balance sheet. At September 30, 2025, the accounts of Greensboro Medical Center (GMC) include the following: During the last quarter of 2025GMC completed the following selected transactions: View the transactions. Read the requirements. Requirement 1. Journalize the transactions (omit explanations). Open T-accounts for Accounts Receivable and Allowance for Bad Debts using the September 30,2025 balances. Post the transactions to the two T-accounts. Begin by journalizing the transactions. (Record debits first, then credits. Exclude explanations from journal entries.) Sales on account, $650,000. Ignore Cost of Goods Sold